IHTM47011 - Long-term UK residence: Investigation of form IHT401a - Risk Decisions
Where an IHT401a is submitted which indicates the deceased was not a long-term UK resident, it is referred to Risk. They will make a risk assessment decision to:
accept the claim or
investigate if the deceased was a long-term UK resident
This will include investigating how many tax years the deceased was resident in the UK in the preceding 20 years.
If the claim to not be a long-term UK resident can be accepted, that will be the end of the long-term UK resident aspect, unless other information subsequently arises which will lead HMRC to challenge it.
In cases where Risk cannot agree the deceased was not a long-term UK resident, the case will be referred to Compliance to challenge the claim.
If Risk need any further advice to make a decision at this stage, they will refer the file to Technical.
If the exemptions and relief box on the IHT 400 indicates that a double taxation convention applies, refer the case to Technical.